Consumer Research Associates, owned by Gloria Johnson, is retained by large companies to test consumer reaction to new products. On January 31, 20x1, the firm's worksheet showed the following adjustments data: (a) supplies used, $2.260; (b) expired rent, $12,200 and (c) depreciation on office equipment, $4,500. The balances of the revenue and expense accounts listed in the Income Statement section of the worksheet and the drawing account listed in the Balance Sheet section of the worksheet are given below: REVENUE AND EXPENSE ACCOUNTS 401 Fees Incone 511 Depr. expense-office equipment $14 Bent expense 517 Salaries pens 520 Supplies expense 523 Telephone expense 526 Travel expense 529 ilities expense DOANING ACCOON $92,000 CE. 4,500 Dr. 13,200 Dr. 45,700 Dr. 3,260 Dr. 1,270 Dr. 10,310 Dr. 1,170 Dr. 302 Gloria Johnson, Drawing 10,200 Dr. Required: 1. Record the adjusting entries in the general journal (transactions 1-3) 2. Record the closing entries in the general journal (transactions 4-7) Check my work Journal entry worksheet